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operación de préstamo archivos - BLAW & TAX | Asesoría Fiscal Internacional

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Etiqueta: operación de préstamo

Asesor fiscal: El análisis de la deducibilidad de las pérdidas por deterioro de un crédito incobrable entre partes vinculadas

El Tribunal Superior de Justicia de Madrid, en su sentencia de 25 de mayo de 2022, afirma que no puede dejarse al arbitrio de los interesados la determinación del vencimiento de la obligación, que dependería de la fecha de la reclamación por requerimiento notarial de su pago, a efectos de la deducibilidad de las pérdidas… Seguir leyendo Asesor fiscal: El análisis de la deducibilidad de las pérdidas por deterioro de un crédito incobrable entre partes vinculadas